SO jQuery Fiddle
Test Fiddle mainly for SO Questions jQuery 1.4.3, UI 1.8.5
by Nick Craver
HTML
<link rel="stylesheet" href="http://ajax.googleapis.com/ajax/libs/jqueryui/1.8.5/themes/ui-lightness/jquery-ui.css">
<div id="area0">
<div class="target">Not the Target</div>
</div>
<div id="area1">
<div id="current_element">Current</div>
</div>
<div id="area2">
<div class="target">Target</div>
</div>
<div id="area4">
<div class="target">Not the Target</div>
</div>
JavaScript
var ce = $("#current_element"), all = $("#current_element, .target");
var target = all.eq(all.index(ce)+1);
alert(target.html());